Accounting

Vermögensübertragung erfolgt durch Vertrag und Eintrag im Handelsregister; wichtig sind detaillierte Inventare und Regelung von Gegenleistung. Gläubiger und Arbeitnehmer sind rechtlich geschützt, letztere können unter alten Konditionen kündigen.

Laws demand the actual and apparent independence of the audit office, with stricter criteria for ordinary audits. Non-compliance impairs credibility and audit reports.

Accounting reveals the financial position of a company and can be complex, so especially small and medium-sized enterprises need to consider whether internal management or outsourcing is more sensible. Outsourcing offers security in legally relevant aspects and can be more efficient, while simple bookings can remain internal.

The article explains how to calculate the liquidity ratios Cash Ratio, Quick Ratio, and Current Ratio in order to assess a company's solvency. These ratios help to understand to what extent a company is capable of covering short-term liabilities with its liquid assets and current assets.

Cost center accounting allocates indirect overhead costs appropriately to cost centers and subsequently calculates surcharge rates. It serves for cost control and management within a company.

Cost type accounting provides important data for further phases of accounting by classifying costs by type, function, and allocation. It divides costs into material, personnel, capital, and procurement costs, as well as by behavior during fluctuations in employment levels.

Financial accounting (FIBU) records business transactions, balances assets, and calculates success, and is governed by legal guidelines. Management accounting (BEBU) is internally oriented, analyzes costs and performance of products without legal obligation.

Swiss law of obligations primarily protects creditors, with the principle of caution being central. This principle encompasses the principles such as realization and the lower of cost or market principle.

Static balance sheet theory focuses on asset determination to ascertain net assets and profit as an asset increase. Dynamic balance sheet theory aims at a comparable and period-accurate profit determination, where creditor protection is secondary.